ACCOUNTS COMMITTEE
FOR CONTROL OVER EXECUTION OF THE REPUBLICAN BUDGET

Mass media about the Accounts Committee

20.04.2015

Quality Assessment of Control Measures as a Method of Improving the Activities of the Accounts Committee

Quality Assessment of Control Measures as a Method of Improving the Activities of the Accounts Committee
 
Head of the State in his Address to the People of Kazakhstan “Strategy “Kazakhstan-2050” - New Policy of the Established State” has noted that “We need to create a comprehensive system of state audit on the basis of the global best practices”.
For these purposes there has been approved the Concept of introduction of the state audit in the Republic of Kazakhstan (the Decree of the President of the Republic of Kazakhstan dated on September 3, 2013 № 634), which was designed to meet the requirements of international standards, based on the guidance documents of the International Organization of Supreme Audit Institutions (INTOSAI), as well as international best practices and lessons learned.
The concept provides for formation of a common policy and the methodology in the sphere of state audit and control, creating a risk management system based on common principles and approaches, as well as separation of powers between the state audit institutions.
The Accounts Committee is the supreme institution of the state financial control makes continuous efforts to improve an economic potential through the quality control and analytical measures aimed at improving the fiscal discipline, greater transparency and management of resources and state assets.
In this regard, the Accounts Committee takes systematic measures to improve the quality of audits. Evaluation of control measures is carried out, including on the basis of their compliance with the applicable standards of state financial control.
The system for one hundred percent coverage of the quality control over audit material has been implemented by the Accounts Committee in 2013. The entire process for implementation of control measures, from the planning step to the consideration of the audit materials at a meeting of the Accounts Committee, is subject to internal audit, which contributes to improving the quality and comprehensiveness, as well as to minimize the risks of corruption actions by controllers.
There have been approved Rules for control over audit materials of the external state financial control, developed by the Accounts Committee, on the basis of the standard of the public financial control “Quality Control”.
The purpose of this standard is to ensure that the activities of control and actions of its employees comply with the requirements. Activities of employees of audit institutions in general, and separate areas of audit control are subject to audit.
Control quality is carried out in three stages: 1) planning of a control measure; 2) acts of control; 3) draft reports, regulations on the results of the control measures.
Control program compliance with the type and objectives of control, reasonable choice of audit objects, quality of the preliminary analysis of their activities is considered at quality control over planning of a control measure.  
Comprehensiveness of the control program issues, correct application of legislation at reflection of violations, objectivity of reflected violations, availability of reasons and documentary evidence, compliance with standards are considered when monitoring reports on audit measures.
Comprehensiveness of reports, conclusions of violations, claims of audit objects, reasons for conclusions and recommendations are considered when monitoring the quality of draft reports and regulations.
A respective expert opinion is prepared upon the results of the quality control of each stage.
661 quality control certificates, 25 plans and programs of control measures, 30 draft conclusions and decisions are covered as of 2013.
Analysis of the quality control results has showed positive dynamics of decrease in identified weaknesses at all stages of the control measures, which indicates an increase in their quality.
The results of assessment of audit materials are used in the improvement of legal and methodological framework of the state financial control.
Thus, the assessment of quality control measures has a positive effect on the improvement of the Accounts Committee for implementation of its core functions.
 
 Ikranbekov А.Z.
Head of internal audit department
Of the Accounts Committee

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